Both models are designed to connect to outboard audio DACs or to preamp/processors with embedded DACs. “It’s simply impossible to build a DAC into a disc player that can compare with the finest outboard units,” claimed Theta chief engineer Dave Reich.

The device also features Marvell’s QDEO video processing to ensure an optimum picture “regardless of encoding, disc cadence or de-interlacing,” the company said. It also up-scales DVD and streaming-video to near-HD, and it features 2GB of memory.

An included Wi-Fi 802.11b/g/n adapter and built-in RJ45 Ethernet port enable streaming of Netflix, Vudu, Pandora and others services. The transport is also DLNA-compliant to stream audio and video from a PC or laptop.

The transport can be controlled from a supplied IR remote or via RS-232-connected home-control system. Theta said its latest Crestron control module, as well as an iPad control app, will be available for download at Thetadigital.com early in 2013.

The Compli Blu 3D features 16-gauge steel-chassis, custom extruded 0.5-inch-thick aluminum front panel, alloy top-cover and choice of platinum or ebony color. It is available in standard or rack-mount chassis in versions with 117- or 230-volt AC power supplies.

It's also Theta's first Blu-ray transport with streaming serveices and e-SATA capability.